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2015 (10) TMI 2213 - CESTAT ALLAHABAD

2015 (10) TMI 2213 - CESTAT ALLAHABAD - 2015 (40) S.T.R. 340 (Tri. - Del.) - Denial of refund claim - Bar of limitation - Whether respondents were eligible to refund @2% of FOB value on Commission Agent Service or 10% of FOB value as a result of amending Notification No. 33/2008-ST dated 07/12/2008, carried out in Notification No. 41/2007-ST dated 06/10/2007 - Held that:- As per Notification No. 41/2007-ST dated 06/10/2007 before its amendment, a refund equivalent to 2% of FOB value of the commi .....

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mit for filing refund claim, can be given retrospectively. It has thus been held by the First Appellate Authority that if one amendment to Notification No. 41/2007-ST can be given retrospective effect then admissibility of refund @ 10% by an amendment with effect from 07/12/2008, should also be given retrospective effect. - as any amendment to a notification will have only prospective effect unless specifically made retrospective by the appropriate authority. No notification can be given retrosp .....

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filed by Revenue against OIA No. 178-ST/APPL/KNP/2009 dated 08/06/2009. As the issue involved in both these appeals is the same, therefore, both are taken up for disposal under this common order. 2. Shri Govind Dixit (AR) and Shri B.B. Sharma (AR) appeared in these proceedings on behalf of the Revenue. It was argued that First Appellate Authority has held that refund claim cannot be rejected as time barred in view of CBEC Circular No. 137/84/2008 CX dated 12/03/2009. That Commissioner (Appeals) .....

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